Denial of additional claim for non claim of the same by filing Revised Return not justified

Issue – Whether Ld.CIT(A) is  correct in denying additional claims on the ground that claims were not made by way of filing the revised return under Section 139(5) of the Income-tax Act, 1961, where the assessee did neither claim those additional claims in the Original/Revised return nor claimed before Assessing Officer but were claimed first time before the ld.CIT(A)? Held :- That the issue is squarely covered in favor of the assessee by the decisions of  Hon’ble Jurisdictional High Court.That in the case of Sam Global Securities Ltd. (supra), the facts were that in the return o...